Answer and Explanation:
The computation is shown below:
1. Plant wide overhead rate = Budgeted Overheads ÷ Budgeted Activity.
where, 
Budgeted Overheads :
Handling materials                  625,000
Inspecting product                  900,000
  Processing purchase orders   105,000
Paying suppliers                       175,000  
Insuring the factory                 300,000
Designing packaging                75,000
Total Cost                               2,180,000
And, the budgeted activity is 125,000
So, Plant wide overhead rate is 
= Budgeted Overheads ÷ Budgeted Activity.
= $2,180,000/125,000
= $17.44 per direct labor hour
Now Assignment of Overheads
As Deluxe model required 2,500 direct labor hours
So, Deluxe model = 2,500 × $17.44
= $43,600
As Basic model required 6,000 direct labor hours
So, Basic model = 6,000 × $17.44
 = $104,640